On 7 October 2026, the Brazilian Federal Revenue Service released version 1.3.0 of the technical documentation for the DeRE (Escrituração Digital de Registros Especiais), the digital bookkeeping module for the new CBS and IBS regimes. This update includes revisions to the Orientation Manual, new transactional events, enhanced validation rules, and layout adjustments. The DeRE is a core component of the SPED (Sistema Público de Escrituração Digital) ecosystem and mandatory for taxpayers subject to the new consumption tax regimes. The changes aim to improve data quality, align with the latest regulatory interpretations, and facilitate the transition for businesses adapting to the dual VAT structure.
Key Takeaways
- Updated Manual and Layouts: Taxpayers must update their ERP and SPED software to incorporate the new validation rules and event codes before the next filing period.
- Enhanced Validation: Stricter cross-checks between DeRE and other SPED modules (EFD, ECF) will reduce errors but require thorough testing.
- Transition Support: The release reinforces the authority’s commitment to a smooth migration; companies should schedule internal training and system upgrades immediately.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement